https://www.taxtmi.com/caselaws?id=129048 The Tribunal upheld the imposition of penalty under Sec. 78 of the Finance Act, 1994 on M/s. B.S. Enterprises for evasion of Service tax related to manpower supply services, despite the payment of the differential tax and interest before the show cause notice. The Tribunal emphasized the intentional evasion of tax and rejected the application for waiver of pre-deposit, directing the applicants to pay the entire penalty amount imposed by the adjudicating authority. This case underscores the importance of timely compliance with tax obligations and the consequences of deliberate tax evasion, emphasizing that early payment of tax does not absolve one from penalty liability. en-us Wed, 06 May 2009 00:00:00 +0530 Tue, 16 Apr 2013 17:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129048 The Tribunal upheld the imposition of penalty under Sec. 78 of the Finance Act, 1994 on M/s. B.S. Enterprises for evasion of Service tax related to manpower supply services, despite the payment of the differential tax and interest before the show cause notice. The Tribunal emphasized the intentional evasion of tax and rejected the application for waiver of pre-deposit, directing the applicants to pay the entire penalty amount imposed by the adjudicating authority. This case underscores the importance of timely compliance with tax obligations and the consequences of deliberate tax evasion, emphasizing that early payment of tax does not absolve one from penalty liability. Case-Laws Service Tax Wed, 06 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129048